At its Tuesday meeting, the Council of Ministers adopted a bill that sets out fresh forms of support for employers of soldiers serving in territorial military service and belonging to the active reserve. specified companies will be able to trust on taxation incentives and preferences in public procurement procedures.
Soldiers of territorial defence troops have been active in flood action since the first hours of its conduct. Various tasks in the fight against large water or cleaning up damaged land each day are carried out by about 5,000 territorialists. "This is simply a minute where it is essential to say very clearly that territorial defence troops have proven themselves in a critical situation in an unequivocally affirmative way," said Prime Minister Donald Tusk at the afternoon gathering of the crisis staff in Wrocław.
Many territorialists had to leave their jobs to attend a call to the home units. This means additional costs in these companies, even due to the request to replace soldiers. To compensate them, the government present adopted a bill introducing fresh forms of support for employers of territorial defence soldiers and active reserve. "It is good that the state will take on the task of encouraging and motivating employers to make territorial defence troops and make them more effective," added the head of government. “It is very crucial to appreciate those who give jobs to soldiers of active reserve and territorial defence troops,” said Deputy Prime Minister Władysław Kosiniak-Kamysz.
The bill provides for 3 support mechanisms. The employer of territorials or active reserve soldiers will be able to benefit from a taxation credit for any military employed. Its amount will depend on the size of the company (proportionally, tiny and medium-sized enterprises) and the dimension of military service of the employee. If a soldier continues to service for at least 1 year, the employer may deduct PLN 12,000 from the taxation base. The amount of the relief will increase with each consecutive year of service of the employee, up to the level of PLN 24 thousand, erstwhile the service period is at least 5 years.
A fresh qualitative criterion was added to the provisions laying down the rules for the award of public contracts – hiring WOT soldiers or active reservists. This provision is intended to cover public contracts below the EU threshold (less than PLN 25,680 260 in the case of construction works and PLN 66,3105 in the case of supplies and services), and the value of this criterion in the overall evaluation of the tender will not be little than 10 percent. The application of this solution will be optional and will depend on the decision of the operator. However, the MON will find among its subordinate organizational units those which will be obliged to apply preferences to the employers of soldiers.
The last support mechanics will be to replace the erstwhile check-in with a fresh financial solution – first delivery. It will be paid by the military unit in which the worker serves. Support in this case will be that employers will no longer pay severance payments to later claim its refund. The benefit will be granted after basic training by the soldier and will amount to 50% of the average wage in the second 4th of the erstwhile year (e.g. in the second 4th of 2023 the average wage was PLN 7005.76, so the benefit this year will be PLN 3502,88). In addition, the benefit will be exempt from individual income tax.
The bill was already urgent to Parliament. His first reading will take place on Thursday. The fresh regulations are to enter into force 14 days after publication in the authoritative diary of the Laws. taxation relief regulations will apply to gross generated from the beginning of 2025.
